Goat Milk Dulce de Leche Spread from Japan
A caramelized, sweetened condensed goat milk spread used as a dessert topping or filling. Classified under HTS 0402.99.90.00 as other concentrated milk products with added sugar, outside quota-specific dairy categories and not fitting butter or whey definitions. Goat milk variants fall here when concentrated and sweetened.
Duty Rate — Japan → United States
14.9%
Rate breakdown
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Confirm milk source documentation as goat milk to differentiate from cow's milk quota restrictions
• Test for milkfat percentage to ensure it doesn't qualify as dairy spread under 0405 heading
• Include heat-treatment records showing concentration process to prevent misclassification as prepared spreads